康亚药业

i问董秘
企业号

872320

财务指标

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  • 每股净资产
  • 每股资本公积金
  • 每股未分配利润
  • 每股经营现金流
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基本每股指标
主要指标
  • 净利润
  • 净利润同比增长率
  • 扣非净利润
  • 扣非净利润同比增长率
  • 营业总收入
  • 基本每股收益
  • 每股净资产
  • 每股资本公积金
  • 每股未分配利润
  • 每股经营现金流
  • 销售净利率
  • 销售毛利率
  • 净资产收益率
  • 净资产收益率-摊薄
  • 营业周期
  • 存货周转率
  • 存货周转天数
  • 应收账款周转天数
  • 流动比率
  • 速动比率
  • 保守速动比率
  • 产权比率
  • 资产负债比率
利润表
  • 其中:营业收入
  • 营业总成本
  • 其中:营业成本
  • 营业税金及附加
  • 销售费用
  • 管理费用
  • 研发费用
  • 财务费用
  • 其中:利息费用
  • 利息收入
  • 资产减值损失
  • 信用减值损失
  • 加:公允价值变动收益
  • 投资收益
  • 资产处置收益
  • 其他收益
  • 营业利润
  • 加:营业外收入
  • 其中:非流动资产处置利得
  • 减:营业外支出
  • 其中:非流动资产处置损失
  • 利润总额
  • 净利润差额(合计平衡项目)
  • 减:所得税费用
  • 持续经营净利润
  • 归属于母公司所有者的净利润
  • 少数股东损益
  • 扣除非经常性损益后的净利润
  • 每股收益
  • 稀释每股收益
  • 其他综合收益
  • 归属母公司所有者的其他综合收益
  • 综合收益总额
  • 归属于母公司股东的综合收益总额
  • 归属于少数股东的综合收益总额
资产负债表
  • 货币资金
  • 应收票据及应收账款
  • 其中:应收票据
  • 应收账款
  • 预付款项
  • 其他应收款合计
  • 其中:应收利息
  • 其他应收款
  • 存货
  • 划分为持有待售的资产
  • 一年内到期的非流动资产
  • 其他流动资产
  • 流动资产合计
  • 可供出售金融资产
  • 持有至到期投资
  • 长期股权投资
  • 其他权益工具投资
  • 其他非流动金融资产
  • 投资性房地产
  • 固定资产合计
  • 其中:固定资产
  • 固定资产清理
  • 在建工程合计
  • 其中:在建工程
  • 工程物资
  • 无形资产
  • 商誉
  • 长期待摊费用
  • 递延所得税资产
  • 其他非流动资产
  • 非流动资产合计
  • 资产合计
  • 短期借款
  • 衍生金融负债
  • 应付票据及应付账款
  • 其中:应付票据
  • 应付账款
  • 预收款项
  • 应付职工薪酬
  • 应交税费
  • 其他应付款合计
  • 其中:应付利息
  • 应付股利
  • 其他应付款
  • 一年内到期的非流动负债
  • 其他流动负债
  • 流动负债合计
  • 长期借款
  • 应付债券
  • 长期应付款合计
  • 其中:长期应付款
  • 专项应付款
  • 预计负债
  • 递延所得税负债
  • 递延收益-非流动负债
  • 其他非流动负债
  • 非流动负债合计
  • 合同负债
  • 负债合计
  • 实收资本(或股本)
  • 资本公积
  • 减:库存股
  • 其他综合收益
  • 盈余公积
  • 未分配利润
  • 归属于母公司所有者权益合计
  • 少数股东权益
  • 所有者权益(或股东权益)合计
现金流量表
  • 销售商品、提供劳务收到的现金
  • 收到的税费与返还
  • 收到其他与经营活动有关的现金
  • 经营活动现金流入小计
  • 购买商品、接受劳务支付的现金
  • 支付给职工以及为职工支付的现金
  • 支付的各项税费
  • 支付其他与经营活动有关的现金
  • 经营活动现金流出小计
  • 经营活动产生的现金流量净额
  • 收回投资收到的现金
  • 取得投资收益收到的现金
  • 收到其他与投资活动有关的现金
  • 投资活动现金流入小计
  • 投资支付的现金
  • 支付其他与投资活动有关的现金
  • 投资活动现金流出小计
  • 投资活动产生的现金流量净额
  • 吸收投资收到的现金
  • 取得借款收到的现金
  • 发行债券收到的现金
  • 收到其他与筹资活动有关的现金
  • 筹资活动现金流入小计
  • 偿还债务支付的现金
  • 支付其他与筹资活动有关的现金
  • 筹资活动现金流出小计
  • 筹资活动产生的现金流量净额
  • 汇率变动对现金及现金等价物的影响
  • 现金及现金等价物净增加额
  • 加:期初现金及现金等价物余额
  • 净利润
  • 加:资产减值准备
  • 无形资产摊销
  • 长期待摊费用摊销
  • 固定资产报废损失
  • 公允价值变动损失
  • 财务费用
  • 投资损失
  • 递延所得税资产减少
  • 递延所得税负债增加
  • 存货的减少
  • 经营性应收项目的减少
  • 经营性应付项目的增加
  • 待摊费用减少
  • 预提费用增加
  • 债务转为资本
  • 一年内到期的可转换公司债券
  • 融资租入固定资产
  • 现金的期末余额
  • 减:现金的期初余额
  • 加:现金等价物的期末余额
  • 减:现金等价物的期初余额
  • 间接法-现金及现金等价物净增加额

注:关闭编辑当前方案窗口,即可生成“我的指标”

指标变动说明

变动科目 本期数值 上期数值 变动幅度 变动原因
营业收入(元) 7957.57万 4648.28万 71.19% 仿制药收入较上年增加82.05%,主要是羟苯磺酸钙胶囊和羟苯磺酸钙原料销售增加。羟苯磺酸钙胶囊:①2024年基数较低,2024年4月7日国家药监局发布关于修订羟苯磺酸钙口服制剂说明书的公告(2024年第37号),为确保在规定期限内市场上无旧版说明书产品流通,对商业库存较大的进行调剂销售,减少公司向商业公司的出库。②广东联盟集采已落地,湖南、湖北正常中选,其他联盟省份有了参与的资格,促使羟苯羟苯磺酸钙胶囊增加销售。羟苯磺酸钙原料:广东联盟集采已落地,各客户积极备货。医药研发外包服务较上年增加40.51%,主要因为本期签订一类新药合作协议,确认首笔收入
营业成本(元) 3034.33万 1885.52万 60.93% 医药研发外包服务本期确认的一类新药合作协议,前期已确认费用,本期确认首笔收入,提高了毛利率
非流动负债递延收益(元) 2485.12万 1738.62万 42.94% 本期新增补贴收入792万元
一年内到期的非流动资产(元) 2398.08万 6059.79万 60.43% 大额存单陆续已到期
销售费用(元) 2270.19万 1455.00万 56.03% 本期江苏联盟、广东联盟落地,原中选省份及新增省份增加推广投入
一年内到期的非流动负债(元) 2217.01万 3686.24万 39.86% 本期一年内到期的负债已偿还
投资活动产生的现金流量净额(元) 2133.31万 -2587.31万 182.45% 期相比,本期大额存单到期,投资净流入增加
经营活动产生的现金流量净额(元) 836.45万 418.41万 99.91% 本期购买商品接受劳务支付的现金通过承兑汇票支付的金额增加,银行存款支付的较上年同期减少
其他应付款合计(元) 818.22万 609.71万 34.20% 本期增加沈阳药科大学应付未付专利费154.80万元
预付款项(元) 730.60万 1280.45万 42.94% 上期进口100万支阻菌瓶,本期开始使用,截止本期期末,暂不需要购买,进口材料减少,预付款减少
其他应收款合计(元) 585.24万 199.76万 192.96% 本期待收一致性评价补助收入增加400.00万元
净利润(元) 547.44万 -265.08万 306.52% 本期仿制药收入及医药合同外包服务收入均增加,销售费用率低于上年同期比例,其他费用金额与上期基本持平
营业利润(元) 427.45万 -538.13万 179.43% 本期仿制药收入及医药合同外包服务收入均增加,销售费用率低于上年同期比例,其他费用与上期基本持平
应付职工薪酬(元) 363.79万 639.22万 43.09% 上年期末应付职工薪酬中包含计提的高管绩效和项目奖金,本期计提的不含此项;②研发部门平均工资高于生产部门,本期员工结构调整,生产人员增加,研发人员减少,在员工总数基本不变的情况下,应付薪酬减少;③销售工资相比收入反向减少原因:1)上年期末销售工资包含了计提的年度管理奖金,本期不含此项;2)销售提成与计提基数和达成率相关,制剂销售本期达成率低于上年期末达成率,CDMO业务本期计提基数较上年期末减少
资产减值损失(元) 128.91万 44.19万 191.71% 本期对艾普拉唑项目计提了减值,往年资产减值损失冲回
营业税金及附加(元) 125.60万 87.55万 43.46% 本期收入较上年同期增加,计算附加税较上年增加
长期待摊费用(元) 88.72万 134.33万 33.95% 正常摊销减少
投资收益(元) 55.14万 125.99万 56.23% 本年高息的大额存单已到期,当期购入的理财减少
信用减值损失(元) 29.07万 -27.12万 207.21% 本期相比增加计提金额
资产处置收益(元) 1089.45 55.48万 99.80% 本期处置资产减少
筹资活动产生的现金流量净额(元) -2636.18万 1720.89万 253.19% 本期与上年同期相比偿还贷款增加

资产负债构成

科目 金额
流动资产 1.50亿元
固定资产 1.06亿元
无形资产 2773.05万元
其它 2.35亿元
资产总计 5.19亿元
科目 金额
流动负债 1.15亿元
长期借款 6382.83万元
其它 2549.86万元
负债总计 2.04亿元

杜邦分析结构图

非流动负债

营业收入

营业成本

销售费用

管理费用